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ANALISIS PENERAPAN SHARIA COMPLIANCE DALAM PRODUK PEMBIAYAAN AKAD MURABAHAH Octasari, Astrie; Julia, J; Abubakar, Kirana
AL HUKMU: Journal of Islamic Law and Economics Vol. 02, No. 1 Maret 2023
Publisher : Institut Islam Mamba'ul 'Ulum Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (545.184 KB) | DOI: 10.54090/hukmu.134

Abstract

This study aims to describe the role of the Sharia Supervisory Board (DPS) towards sharia compliance and to analyze the application of sharia compliance in murabaha contract financing products. The research method used is normative legal research with a qualitative approach. In this study, researchers examined concrete legal regulations and substantial regulations accompanied by supporting literature in the form of literary sources that were relevant to the research object being discussed. The results of the study show that the existence of the Sharia Supervisory Board (DPS) is to guarantee and supervise Islamic banks so that they remain in the corridors of Islamic law. The role of the Sharia Supervisory Board (DPS) is very crucial in the implementation of sharia compliance in Islamic banks in Indonesia. The role of the Sharia Supervisory Board (DPS) at the technical level of banking operations is very important considering the duties, responsibilities and authorities they have. The Sharia Supervisory Board (DPS) in carrying out their duties can be active or responsive. The Sharia Supervisory Board (DPS) must actively supervise, collect data, analyze and correct various findings of sharia non-compliance in an Islamic bank. Financing with a murabaha contract that has been practiced by Islamic banking has deviated from several provisions in the DSN MUI Fatwa and there is a conflict with the legal terms of a sale and purchase agreement with a murabaha contract, namely the bank fully represents the customer to buy and receive goods from suppliers and gives the right to carry out deed of sale and purchase for and on behalf of the customer himself directly with the supplier. Islamic banks should first buy the object before the object is sold to the customer and also in this practice only one sale and purchase transaction, namely between the supplier and the customer. Based on DSN MUI Fatwa No. 04/DSN-MUI/IV/2000 concerning Murabahah, murabahah financing must occur in two sale and purchase agreements.
PERAN KEPALA KANTOR URUSAN AGAMA KECAMATAN TASIKMADU KABUPATEN KARANGANYAR DALAM MENANGGULANGI PERKAWINAN DIBAWAH UMUR Abubakar, Kirana; Wibowo, Muhammad Kurniawan Budi; Baehaqi, B
AL HUKMU: Journal of Islamic Law and Economics Vol. 03, No. 1 Maret 2024
Publisher : Institut Islam Mamba'ul 'Ulum Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54090/hukmu.315

Abstract

The main problem in this study is related to underage marriage that occurs in the Tasikmadu sub-district, along with how to overcome it carried out by the Head of KUA in minimizing underage marriage. This study aims to determine (1) the condition of underage marriage in Tasikmadu District, Karanganyar Regency, (2) The Role of the Head of the Office of Religious Affairs in preventing underage marriage. This research uses qualitative methods. Qualitative research is a continuous research process so that the data collection and data analysis stages are carried out simultaneously during the research process. Data collection was carried out by interview method to the Head of KUA Tasikmadu. The location of the research was carried out at the Office of Religious Affairs in Tasikmadu District, Karanganyar Regency. The results of research conducted at the Office of Religious Affairs of Tasikmadu District, Karanganyar Regency are factors that cause underage marriage to occur, there are also reasons that cause underage marriage that often occurs in the community of Tasikmadu District, Karanganyar Regency are economic factors, factors that have loved each other, parental factors and the most important factor is pregnancy out of wedlock. The role of the Office of Religious Affairs in tackling underage marriage has been carried out in accordance with the procedure, namely by conducting socialization to the community through routine studies related to marriage, besides that the KUA also conducts socialization through premarital guidance for teenagers how to build a good household. Implementation of the marriage law regarding the age limit for marriage and in cooperation with youth leaders and village officials or other agencies.